https://www.taxtmi.com/caselaws?id=102465 Section 14(1) of the U.P. Sugarcane (Purchase Tax) Act, 1961 confers a discretionary power on the State Government to grant remission in whole or in part when satisfied that it is necessary in the public interest; it does not compel remission for every sugar factory. Selective remission to factories purchasing cane with low recovery was within the statutory purpose, because such factories formed a distinct class linked to production cost and payment capacity. The notifications were also not discriminatory under Article 14, as the classification had an intelligible differentia and a rational nexus with the object of encouraging and regulating sugarcane supply. The challenge to the remission notifications therefore failed. en-us Fri, 02 May 1986 00:00:00 +0530 Wed, 11 Sep 2013 17:17:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=102465 Section 14(1) of the U.P. Sugarcane (Purchase Tax) Act, 1961 confers a discretionary power on the State Government to grant remission in whole or in part when satisfied that it is necessary in the public interest; it does not compel remission for every sugar factory. Selective remission to factories purchasing cane with low recovery was within the statutory purpose, because such factories formed a distinct class linked to production cost and payment capacity. The notifications were also not discriminatory under Article 14, as the classification had an intelligible differentia and a rational nexus with the object of encouraging and regulating sugarcane supply. The challenge to the remission notifications therefore failed. Case-Laws VAT and Sales Tax Fri, 02 May 1986 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=102465